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All Journal Jurnal Akuntansi Indonesia Sharia Economic Review Journal (SHACRAL) Journal of Research Analysis and Management Reviews
Axel Puri Hatomono
Universitas Diponegoro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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DIGITAL ZAKAT IN THE ERA OF ISLAMIC SOCIAL FINANCE: A SYSTEMATIC REVIEW OF ECONOMIC IMPACT AND INSTITUTIONAL TRANSFORMATION Axel Puri Hatomono
SHACRAL: Shari'ah Economics Review Journal Vol. 1 No. 3 (2024): Oktober
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/shacral.v1i3.59

Abstract

The rapid advancement of digital technology has significantly transformed the landscape of Islamic social finance, particularly in the management of zakat. Digital zakat platforms such as mobile applications, online payment systems, QR-based transactions, and Islamic fintech services have emerged as innovative mechanisms to enhance the efficiency, transparency, and accessibility of zakat collection and distribution. Despite the growing adoption of digital zakat systems, there remains a limited consolidated understanding of their broader economic implications, especially concerning poverty alleviation, financial inclusion, and socio-economic development. This study aims to systematically review existing scholarly literature on zakat digitalization and its economic impact. Employing a systematic literature review (SLR) approach, this study synthesizes peer-reviewed articles published between 2015 and 2025 sourced from reputable academic databases. The review process follows the PRISMA framework to ensure methodological rigor in article identification, screening, and analysis. The selected studies are examined to identify dominant themes, technological drivers, implementation challenges, and the economic outcomes associated with digital zakat systems. The findings indicate that zakat digitalization contributes positively to operational efficiency by reducing administrative costs, accelerating transaction processes, and improving financial transparency. Digital platforms also enhance donor trust and participation, particularly among younger and technologically literate populations. Furthermore, evidence suggests that digital zakat supports financial inclusion and strengthens the socio-economic empowerment of beneficiaries by facilitating targeted and timely distribution. However, persistent challenges, such as digital literacy gaps, regulatory constraints, cybersecurity risks, and concerns regarding sharia compliance, continue to hinder the full realization of its potential. This review concludes that zakat digitalization represents a strategic opportunity to optimize the economic role of zakat within Islamic economies. Nevertheless, its success depends on integrated policy support, institutional readiness, and continuous innovation. The study provides theoretical contributions to Islamic finance literature and offers practical insights for policymakers, zakat institutions, and fintech developers.
The Dark Triad Personality and Ethical Financial Reporting Choices Alvionia Filda Sari Mareta; Lilik Rohmawati; Axel Puri Hatomono
Jurnal Akuntansi Indonesia Vol 14, No 2 (2025): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.14.2.188-203

Abstract

This study investigates the influence of Dark Triad personality traits on ethical financial reporting choices. The Dark Triad dimensions examined include narcissism, Machiavellianism, and psychopathy. The research population comprises students enrolled in Accountant Profession Education programs in Indonesia. Data were collected using a purposive sampling method, resulting in 137 valid responses from Diponegoro University, Stikubank University, and Gadjah Mada University. Multiple regression analysis was employed to test the proposed hypotheses. The results indicate that narcissism, Machiavellianism, and psychopathy each have a significant negative effect on ethical financial reporting choices. These findings suggest that individuals exhibiting higher levels of Dark Triad traits are more likely to engage in unethical financial reporting behavior. This study extends the behavioral accounting literature by providing empirical evidence on the role of personality traits in ethical decision-making among future accounting professionals. The results offer practical implications for accounting education institutions, emphasizing the importance of integrating ethical training and personality-based awareness into professional accounting education to enhance ethical judgment and reporting practices.Keywords: The dark triad personality, narcississm, machiavellianism, psychopathy, ethicall financial reporting choice
MAKNA KEPUASAN KERJA BAGI KARYAWAN KONTRAK: STUDI FENOMENOLOGIS PADA PERUSAHAAN JASA Axel Puri Hatomono
JARUM: Journal of Analysis Research and Management Review Vol. 2 No. 2 (2025): Mei
Publisher : PT. Samudra Solusi Profesional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62952/jarum.v2i2.100

Abstract

Meningkatnya penggunaan sistem kerja berbasis kontrak di sektor jasa telah mengubah sifat hubungan kerja dan memunculkan isu-isu penting terkait kepuasan kerja. Karyawan kontrak sering kali menghadapi ketidakamanan kerja, keterbatasan peluang karier, serta ketidaksetaraan dalam manfaat ketenagakerjaan dibandingkan dengan karyawan tetap. Kondisi-kondisi tersebut memengaruhi cara karyawan kontrak memaknai dan mengalami kepuasan kerja. Penelitian ini bertujuan untuk mengeksplorasi makna kepuasan kerja dari perspektif karyawan kontrak yang bekerja di perusahaan jasa. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologis untuk memahami pengalaman hidup (lived experiences) para karyawan. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi yang melibatkan karyawan kontrak yang secara aktif melaksanakan tugas-tugas layanan. Analisis data dilakukan menggunakan tahapan analisis fenomenologis, yang meliputi bracketing, pengkategorian tematik, dan sintesis makna esensial. Keabsahan data dijamin melalui triangulasi sumber dan member checking. Hasil penelitian menunjukkan bahwa kepuasan kerja bagi karyawan kontrak dimaknai tidak semata-mata sebagai kompensasi finansial, tetapi juga mencakup rasa aman dalam bekerja, pengakuan, hubungan kerja yang suportif, serta peluang pengembangan diri dan profesional. Temuan ini menegaskan pentingnya praktik manajemen sumber daya manusia yang humanis dan inklusif untuk meningkatkan kepuasan kerja karyawan kontrak di sektor jasa. Kata kunci: Kepuasan Kerja, Karyawan Kontrak, UMKM, Fenomenologis.
Co-Authors Alvionia Filda Sari Mareta Lilik Rohmawati